Machiel Lambooij, of Freshfields Bruckhaus Deringer, and chair of IFA's subcommittee on enhanced relationships, discusses the potential application of cooperative compliance arrangements in cross-border situations, initially on a bilateral basis and perhaps ultimately on a multilateral basis.
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Belt and Road Initiative countries face tax incentive conundrums due to pillar two, but relatively few countries would seek to scrap the project, ITR has heard